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TMI Blog2021 (3) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... o not find any merit in the Miscellaneous Applications filed by the Revenue since the adjudication of the reference to special audit by the ITAT has been held to be well within its jurisdiction in the case of Consulting Engineering Services Private Limited Vs. ITAT Another [ 2017 (9) TMI 1928 - DELHI HIGH COURT] , that too after considering the decision of the Hon ble Apex Court in Sahara India[ 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction while adjudicating the validity of the reference made by the AO for special audit as per the provisions of section 142(2A) of the Income Tax Act,1961 (in short 'the Act') in the impugned appeals. The Revenue, for the said proposition, has relied upon the decision of the Hon'ble Apex Court in the case of Rajesh Kumar Vs. DCIT (2006) 157 Taxman 168 (SC) and Sahara India (Firm) Vs. CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds pertaining to the validity of reference made u/s 142(2A) of the Act. 4. The Ld. DR, after going through the aforesaid order, fairly agreed that the issue had been considered as above by the Hon'ble High Court in the aforesaid decision. 5. In view of the above, we do not find any merit in the Miscellaneous Applications filed by the Revenue since the adjudication of the reference to special ..... X X X X Extracts X X X X X X X X Extracts X X X X
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